Up to the turnover of ₹ 1.5 crores (I suppose) the supplier need not indicate HSN code in the invoice. GST can be levied as per the existing rate. In such cases, in my opinion, you may take credit for the entire amount.

Sir,. When the element of freight has been included into transaction value for payment of GST, we should not talk of independent existence of freight for ITC. Pl. Read definition of Composite Supply and mixed supply along with definition of transaction value. Picture will become clear.